Kirkland Alert

The SEC Adopts New Amendments to Regulation S-K

On August 26, 2020, the SEC adopted amendments to Regulation S-K:

  • Item 101:  Business Description
  • Item 103:  Legal Proceedings
  • Item 105:  Risk Factors

These are the first amendments to Regulation S-K in 30 years. The amendments will become effective 30 days after publication in the Federal Register, which is expected shortly.

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